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Senator Abetz said he had never personally received funds from a company for the services of a campaign manager - as the money from Unibilt was used for - and added that, as far as he was aware, all coalition politicians are up to date in declaring their donations.

The coalition's election commitment to open a royal commission into unions was proving its worth, he said.

"The Labor Party have been running a campaign to smear and belittle the royal commission," he said.

"And we note there have already been two resignations as a result of matters that have been aired at the royal commission, and I think most people are quite horrified by some of the evidence that has come to light."